Reference to High Court.
27. 63[(1)64 The assessee or the 65[Chief Commissioner or Commissioner] may,
within sixty days of the date upon which he is served with notice of an
order 66[passed before the 1st day of June, 1999] under section 24 or section 26 67[or clause (e) of sub-section (1) of
section 35], by application in the prescribed form, accompanied, where the
application is made by the assessee, by a fee of 68[two hundred] rupees, require the Appellate
Tribunal to refer to the High Court any question of law arising out of such
order and, subject to the other provisions contained in this section, the
Appellate Tribunal shall, within one hundred and twenty days of the receipt of such
application, draw up a statement of the case and refer it to the High Court.
(2) The Appellate Tribunal may, if it is satisfied that the applicant
was prevented by sufficient cause from presenting the application within the
period specified in sub-section (1),
allow it to be presented within a further period not exceeding thirty days.]
(3) If, on an application made under sub-section (1), the Appellate
Tribunal—
(a) refuses to state a case on the ground that no question of law
arises, or
(b) rejects it on the ground that it is time barred;
the applicant may, within 69[ninety days] from the date on which he is served with a notice of
refusal or rejection, as the case may be, apply to the High Court, and the High
Court may, if it is not satisfied with the correctness of the decision of the
Appellate Tribunal, require the Appellate Tribunal to state the case to the
High Court, and on receipt of such requisition, the Appellate Tribunal shall
state the case:
Provided that, if in
any case where the Appellate Tribunal has been required by an assessee to state
a case, the Appellate Tribunal refuses to do so on the ground that no question
of law arises, the assessee may, within thirty days from the date on which he
receives notice of refusal to state the case, withdraw his application, and if
he does so, the fee paid by him under sub-section (1) shall be refunded to him.
70[(3A) If, on an application made under this section, the Appellate
Tribunal is of the opinion that, on account of a conflict in the decisions of
the High Courts in respect of any particular question of law, it is expedient that a reference should be made
direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through
its President direct to the Supreme Court.]
(4) The statement to the High Court 71[or the Supreme Court] shall set forth the facts, the determination of the Appellate Tribunal and the
question of law which arises out of the case.
(5) If the High Court 71[or
the Supreme Court], is not satisfied that the case as stated is sufficient to
enable it to determine the question of law raised thereby, it may require the
Appellate Tribunal to make such modifications therein as it may direct.
(6) The High Court 71[or
the Supreme Court], upon hearing any such case, shall decide the question of
law raised therein, and in doing so, may, if it thinks fit, alter the form of
the question of law and shall deliver judgment thereon containing the ground on
which such decision is founded and shall send a copy of the judgment under the
seal of the Court and the signature of the Registrar to the Appellate Tribunal
and the Appellate Tribunal shall pass such orders as are necessary to dispose
of the case conformably to such judgment.
72[(7) The cost of any reference to the High Court or the Supreme Court
which shall not include the fee for making the reference, shall be in the
discretion of the Court.]